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Requirement of filing form 23 b

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This query is : Resolved

ankit aggarwal (Querist)

13 September 2014 Dear Sir/ Madam, please suggest me, if in the annual filing of fy-12-13, a chartered firm has been appointed for the next year as per roc form 23 b, but due to its (ca firm) resignation for the next year & appointment of a new ca firm, there is any requirement to file a fresh roc form 23 b, for the appointment of the new ca firm.
if yes, then; in how many days it is to be filed from the date of resignation of the old ca firm.

c.bakshi

c.bakshi (Expert)

14 September 2014 as per the Section 139 (8) the vacancy shall be filled by the board by convening an EGM within 3 months on the recommendation of the board if the vacancy of office is due to Resignation by Auditor, A form ADT-1 handwritten along with GNL -2 be filed by the company and shall hold the office till the conclusion of next AGM

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